(A)
In general.--Amounts provided to the local educational agency under this part shall be expended in accordance with the applicable provisions of this part and--

(i)
shall be used only to pay the excess costs of providing special education and related services to children with disabilities;

(ii)
shall be used to supplement State, local, and other Federal funds and not to supplant such funds; and

(iii)
shall not be used, except as provided in subparagraphs (B) and (C), to reduce the level of expenditures for the education of children with disabilities made by the local educational agency from local funds below the level of those expenditures for the preceding fiscal year.